Client has seven 1099-MISCs to file this year. Two of them he has the complete information. Five of them he does not have all the information, such as the tax ID of the recipient, and these five incomplete 1099-MISCs will have to be paper-filed. He has already electronically filed the two 1099-MISCs that have the complete information today already.
When he paper-files the five 1099-MISCs with incomplete information later, he will have to prepare a Form 1096. Does the amount in the Form 1096 Box 5 "Total amount to be reported" include only the five incomplete 1099-MISCs to be paper-filed, or should he also add the amount of the two complete 1099-MISCs that have been electronically filed before too?